Resources Revenue Ruling 59-60 | General Valuation Revenue Ruling 68-609 | Formula Method Revenue Ruling 83-120 | Preferred Stock Revenue Ruling 93-12 | Discounts despite family relationship FASB Accounting Standards Codification | FASB Homepage SIC Codes | Standard Industry Classification Code NAICS Code | The North American Industry Classification System ("NAICS") was developed as the standard for use by Federal statistical agencies in classifying business establishments for the collection, analysis, and publication of statistical data related to the business economy of the U.S. American Society of Appraisers | Finding a Business Valuation Specialist Chapter 14 Valuation Rules (Section 2701-2704) | The IRS enacted IRC Chapter 14